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of <h1>Customs notification sets ad valorem basic customs duty and IGST rates with extensive concessional exemptions, superseded effective 01-11-2025</h1> Notification under the Customs and Customs Tariff Acts sets out ad valorem basic customs duty and IGST rates, and extensive concessional exemptions/ reduced rates for specified imported goods by chapter/heading, subject to listed conditions and annexures. It identifies numerous tariff entries, sectoral lists, end-use and certificate/bond requirements, temporal limits for certain concessions, and procedural conditions for transfer, disposal or re-export; it was subsequently superseded by a later customs notification effective 01-11-2025. The measure operates by exempting duty/IGST in excess of specified standard rates when conditions are met.
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